基于灰色模型的房地产开发企业战略成本管理风险评价

在房地产开发企业存在多个子公司、子公司有多个在建项目的条件下，针对房地产开发企业战略成本风险管理水平较难评判的情况进行研究。通过专家访谈与文献综合，以标准住宅的特征价格与项目战略成本对比作为专家评判的依据，建立了多项目房地产开发企业战略成本风险管理灰色综合评判模型，通过专家打分并对打分结果进行处理，从而评判房地产开发企业战略成本风险管理水平，减少了对风险管理水平判断的主观性。从实证结果来看，该方法较准确地判断出了当前企业的战略成本风险管理水平，为企业制定相关发展战略提供了依据，效果较显著，其科学性及实用性得到了初步验证。

Risk Assessment of Strategic Cost Management of Real Estate Development Enterprises Based on Grey Model

Many real estate development enterprises have more subsidiaries,and the subsidiaries have many projects under construction. In these conditions,the real estate development enterprise risk of strategy costs management is more difficult to judge. Through comparing the hedonic price of standard residential with the project strategy cost,the experts can judge the level of the project risk easy. A Gray Comprehensive Evaluation Model of the multi-project real estate development enterprise strategic cost risk management is established by this study to process the results of the experts scored. This approach reduces the risk of subjective evaluation process. From the empirical results,this method more accurately determines the cost of current strategy of risk management level,and provides a basis for the development of relevant business development strategy. The effect is significant,and it’s soundness and practicality were proved.